Rolls Razor, Inc. v. United States

• TilsoN, Judge:

The plaintiff filed this suit seeking to recover a certain sum of money alleged to have been illegally exacted as customs duties on imported merchandise. The merchandise consisted of soap and bowls, the bowls to be used as containers of shaving soap. Duty was levied on the soap and bowls at 30 per centum ad valorem under paragraph 80 of the Tariff Act of 1930. The collector found that the bowls were not usual containers of merchandise and accordingly assessed additional duty on the bowls at the rate of 40 cents per pound and 50 per centum ad valorem under paragraph 33 of said…